The All Inclusive Sustainable Cost ("AISC") is a very poor measure for evaluating mining company's relative performance. Without a strict definition, mining companies can manipulate the measure. This ...

And in dealing with these questions, we shall primarily be referring to the International Accounting Standard (IAS) 7 and IAS 32 for balance sheet classification of cryptos. Plus, IAS 2 and IAS 38 for ...

To determine the value of ending inventory and, ultimately, margins, many retailers have stuck with an accounting practice known as the retail inventory method — in some cases for more than 100 years ...

Companies have always faced a major issue of how to reflect changes in accounting methods and error corrections in financial statements. In 2005 FASB issued Statement ...

Please join the Accounting, Cost and Pricing Committee of the ABA Public Contract Law Section ("PCLS") for a panel discussion that will cover recent audit trends and issues; highlight recent ...

Genevieve Carlton holds a Ph.D. in history from Northwestern University and earned tenure at the University of Louisville. Drawing on over 15 years of experience in higher education, Genevieve ...

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation This paper examines the role of cost accounting in public financial management, focusing on budget credibility, performance ...

The UK government did not do its own analysis of the cost of the biggest reorganisation of councils in England for decades, ...

In 1943, Mary T. Washington Wylie became the first Black woman to receive a certified public accountant (CPA) license in the U.S. Throughout her decades-long career, Washington Wylie made it her ...

And in dealing with these questions, we shall primarily be referring to the International Accounting Standard (IAS) 7 and IAS 32 for balance sheet classification of cryptos. Plus, IAS 2 and IAS 38 for ...

The ITAT Mumbai ruled that year-end provisions without an identifiable payee or a crystallized liability do not attract TDS, ...